Subheading · Chapter 71 · Heading 7118

7118.10

7118.10: Coin (other than gold coin), not being legal tender

Subheading 7118.10 belongs to heading 7118 (coin) in chapter 71.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges — Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 7118 10 00 00 Coin (other than gold coin), not being legal tender Freeg

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£109.3m+1,493.8% · previous 12 months
Average import price£756.46 per kg
Jan 2024: £1.1mFeb 2024: £386kMar 2024: £398kApr 2024: £782kMay 2024: £424kJun 2024: £451kJul 2024: £146kAug 2024: £369kSept 2024: £538kOct 2024: £1.2mNov 2024: £1.1mDec 2024: £355kJan 2025: £449kFeb 2025: £338kMar 2025: £353kApr 2025: £776kMay 2025: £464kJun 2025: £328kJul 2025: £489kAug 2025: £404kSept 2025: £980kOct 2025: £5.5mNov 2025: £1.2mDec 2025: £2.8mJan 2026: £8.2mFeb 2026: £7.4mMar 2026: £29.6mApr 2026: £49.9mMay 2026: £777kJun 2026: £939kJul 2026: £492kAug 2026: £1.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Germany £77.9m 71.3% +19,294.3%
United Kingdom £14.6m 13.4% +375.5%
Estonia £6.5m 6% +21,645.3%
United States £3.7m 3.4% +189.3%
China £1.1m 1% +106.4%
Belgium £963k 0.9% +31.7%
Switzerland £944k 0.9% —
Australia £590k 0.5% +355.9%

Same subheading in other tariffs

World trade in 2024

7118.10 · US$583.5m

Trade value (US$) no reported trade < US$18.5kUS$18.5k+US$170.6k+US$6.6m+> US$27.9m

Exports: 183
  1. United States: US$100.9m
  2. Germany: US$83.4m
  3. Poland: US$67.8m
  4. Bulgaria: US$43.1m
  5. Canada: US$36.6m
  6. Finland: US$27.9m
  7. United Kingdom: US$27m
  8. Austria: US$25.6m
  9. Italy: US$21.7m
  10. Australia: US$20m
  11. South Africa: US$17.9m
  12. China: US$17m
  13. Slovakia: US$12.6m
  14. Netherlands: US$8.7m
  15. France: US$7.3m
  16. Switzerland: US$6.9m
  17. South Korea: US$6.8m
  18. Belgium: US$6.6m
  19. Czechia: US$6.3m
  20. Russia: US$5.5m
  21. Singapore: US$4.3m
  22. India: US$4.2m
  23. Mexico: US$3.8m
  24. Spain: US$2.5m
  25. Lithuania: US$2.3m
  26. Estonia: US$2.2m
  27. Kazakhstan: US$1.9m
  28. Croatia: US$1.7m
  29. Greece: US$1.2m
  30. United Arab Emirates: US$998.3k
  31. Norway: US$878.2k
  32. Türkiye: US$801.6k
  33. Luxembourg: US$679.9k
  34. Malaysia: US$367.6k
  35. Brazil: US$359.5k
  36. Japan: US$317.2k
  37. Samoa: US$313.4k
  38. Sweden: US$302.5k
  39. Israel: US$246k
  40. New Zealand: US$245.6k
  41. Niue: US$207.2k
  42. Vietnam: US$203.4k
  43. Palestinian Territories: US$193.3k
  44. Iceland: US$170.6k
  45. Thailand: US$168.5k
  46. Peru: US$168.3k
  47. Hong Kong SAR China: US$166.9k
  48. Slovenia: US$161.2k
  49. Portugal: US$159.4k
  50. Hungary: US$156.8k
  51. Malta: US$137.2k
  52. Latvia: US$123.8k
  53. Uruguay: US$123.8k
  54. Cook Islands: US$107.7k
  55. Fiji: US$90k
  56. Bolivia: US$88k
  57. Serbia: US$87.6k
  58. Solomon Islands: US$86.9k
  59. Ireland: US$85.1k
  60. Denmark: US$82.1k

Top exporters

RankCountryValueShare
1 United States US$100.9m 17.3%
2 Germany US$83.4m 14.3%
3 Poland US$67.8m 11.6%
4 Bulgaria US$43.1m 7.4%
5 Canada US$36.6m 6.3%
6 Finland US$27.9m 4.8%
7 United Kingdom US$27m 4.6%
8 Austria US$25.6m 4.4%
9 Italy US$21.7m 3.7%
10 Australia US$20m 3.4%

Top importers

RankCountryValueShare
1 United States US$132.8m 22.8%
2 Germany US$122.4m 21%
3 Poland US$38.2m 6.5%
4 Colombia US$27.9m 4.8%
5 Australia US$24.6m 4.2%
6 Switzerland US$16.6m 2.8%
7 Belgium US$15.2m 2.6%
8 Guatemala US$12.3m 2.1%
9 Spain US$11.2m 1.9%
10 France US$10.4m 1.8%

The UK Global Tariff has one tariff line for subheading 7118.10; the duty is duty-free.

Subheading 7118.10 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

Imports of these goods into the UK came to £109.3m between September 2025 and August 2026 (up 1494% on the year before); Germany supplied 71%, followed by United Kingdom.

In 2024, countries exported these goods worth US$583.5m (−3% year on year).

The largest exporter was the United States (US$100.9m), followed by Germany.

Questions and answers

What is the HS code for coin (other than gold coin), not being legal tender?

Coin (other than gold coin), not being legal tender fall under HS subheading 7118.10, part of heading 7118, in section XIV of the Harmonized System.

What is the import duty on coin (other than gold coin), not being legal… in the UK?

Under the UK Global Tariff, imports under 7118.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on coin (other than gold coin), not being legal… in the EU?

Under the EU Combined Nomenclature, imports under 7118.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most coin (other than gold coin), not being legal…?

The United States, with US$100.9m in 2024 (17.3% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Germany (71%), United Kingdom (13%) and Estonia (6%), out of total imports of £109.3m.